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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

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Book part
Publication date: 16 September 2019

Lorien Pratt

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Link
Type: Book
ISBN: 978-1-78769-654-9

Book part
Publication date: 1 June 2018

M. José González, Irene Lapuerta, Teresa Martín-García and Marta Seiz

Using data from a qualitative longitudinal sample of 31 non-traditional fathers-to-be interviewed in 2011 and then again in 2013, when the child was about 18 months old, we…

Abstract

Using data from a qualitative longitudinal sample of 31 non-traditional fathers-to-be interviewed in 2011 and then again in 2013, when the child was about 18 months old, we examine the relationship between prenatal anticipation and the development of ‘positive paternal involvement’ (i.e. an engaged, accessible and responsible type of fatherhood). We expect differences with regard to the antenatal development of a non-normative father identity to explain variations in subsequent paternal involvement. While there might be – and there often is – a discrepancy between fathers’ prenatal intentions and actual practices after childbirth, anticipating concrete needs and actively foreseeing particular paid work adaptations favour the development of a positive paternal involvement. Our analysis reveals the importance of anticipation during pregnancy – that is, the development of an identity as a father and of explicit plans for employment adaptations – in facilitating men’s greater implication in care. The empirical findings also show that non-traditional gender attitudes and favourable working conditions facilitate fathers’ involvement, yet are not enough in themselves to guarantee the development of a positive type of fatherhood covering the three noted dimensions of care. Achieving the latter in Spain will likely require the encouragement of shared parenting responsibilities through normative changes in workplaces, the revision of parental leave policies and the integration of fathers-to-be in prenatal education classes. Our research contributes to shedding new light on the elements that favour a positive paternal involvement, which has the potential to enhance both children’s well-being and gender equality.

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Fathers, Childcare and Work: Cultures, Practices and Policies
Type: Book
ISBN: 978-1-78743-042-6

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Book part
Publication date: 9 February 2024

Daniel Kuehn

Warren Nutter and James M. Buchanan did not revise “Universal Education” to turn against providing tuition grants to segregated schools in 1965. Their revised text contains no…

Abstract

Warren Nutter and James M. Buchanan did not revise “Universal Education” to turn against providing tuition grants to segregated schools in 1965. Their revised text contains no call to expel segregation academies from the tuition grant program and does not even express disapproval of the goals or the work of segregation academies. Recent claims to that effect by Fleury (2023) and Levy and Peart (2023) cannot be sustained by either textual or contextual evidence.

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Research in the History of Economic Thought and Methodology: Including a Symposium on Hazel Kyrk's: A Theory of Consumption 100 Years after Publication
Type: Book
ISBN: 978-1-80455-991-8

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Book part
Publication date: 5 December 2018

Thomas Raymen

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Parkour, Deviance and Leisure in the Late-Capitalist City: An Ethnography
Type: Book
ISBN: 978-1-78743-812-5

Book part
Publication date: 19 August 2019

Peter J. Boettke

Nancy Maclean’s Democracy in Chains (2017) is an attempt to provide a narrative arc for the rise of free market ideas in political action during the second half of the twentieth…

Abstract

Nancy Maclean’s Democracy in Chains (2017) is an attempt to provide a narrative arc for the rise of free market ideas in political action during the second half of the twentieth century and into the first decades of the twenty-first century. The central character in her narrative is neither F.A. Hayek nor Milton Friedman, let alone Adam Smith or Ludwig von Mises, but James M. Buchanan, the 1986 Nobel Prize winner in economics. MacLean argues that rather than extol the virtues of the market economy as Hayek and Friedman did before him, Buchanan focused on the dysfunctions of politics. Due to a series of argumentative fallacies and failures that follow from her ideological blinders, I argue that MacLean’s attempt is a missed opportunity to seriously engage some very pressing issues in public choice and political economy and understand how James Buchanan attempted to resolve them in a democratic manner. As such, Democracy in Chains is not only a mischaracterization of Buchanan and his project but also a poignant lesson to us all about how ideological blinders can subvert even the sincerest effort to unearth truth in the social sciences and the humanities.

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Including a Symposium on Ludwig Lachmann
Type: Book
ISBN: 978-1-78769-862-8

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A Circular Argument
Type: Book
ISBN: 978-1-80071-385-7

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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